A square foot is a unit of area. A metre is a unit of distance. The two units are therefore incompatible.
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Square feet measure the area of a location. 300 square feet would be 300 feet across and 300 feet up and down.
It is a measure of are equivalent to approx 27.9 square metres.
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Depending on its form, it could be just the symbols '$1,000,000,000.00' on a screen or on a piece of paper, or it could be a single note, or it could be a large number of notes and/or coins. A football is 300 feet x 159 feet = 47,700 square feet. Assuming a cubic foot contains 6000 dollars, a billion dollars would cover a football field 3.5 feet high. A dollar 156mm long, x 1,000,000,000 will circle the earth about 4 times.